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Comparison of the Management Accounting and Controlling Practices in the People’s Republic of China and Germany
Häuser, Florian ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.
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Designing Performance Measurement System for Strategic Optimize-Sourcing Function in the Professional Services Firm
Mysin, Roman ; Wagner, Jaroslav (advisor) ; Matyáš, Ondřej (referee)
The development and application of performance measurement systems for a purchasing function within a professional service company possesses a great challenge for both practitioners and academics. Despite the increasing popularity of this topic, the systems that are currently developed are rarely adequate to be applicable at the business-unit level. Furthermore, the existing productivity measures are predominantly designed to measure performance in industries where the inputs and outputs are both tangible and standardized items. Intangible and non-quantifiable factors of production cannot be reliably measured by manufacturing performance methodologies. Consequently, purchasing professionals seek tools to accurately track purchasing performances and connect it to given business strategies and objectives. This paper aims to develop a design of the performance measurement system that can be applicable onto the optimize-sourcing department of the selected firm of this study. The first section of the paper outlines key performance measurement concepts and establishes a theoretical framework that supports the following research. Subsequent questionnaires and interviews that were conducted with vital stakeholders reveal the flaws of the current performance measurement system. Conclusions derived from the interviews and questionnaires support the findings of extensive literature reviews. In the following chapters, the paper focuses on the development of the new model that overcomes limitations of the model in use. The thesis also lists additional recommendations on the implementation phase of the new model. In the final section, this paper emphasizes the limitations of the proposed model and describes potential challenges related to the implementation phase.
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Overview of the family Deinotheriidae C.L. Bonaparte, 1841 [Mammalia, Proboscidea] with direction to fossil discoveries in Czech Republic.
Šmejkal, Roman ; Mazuch, Martin (advisor) ; Wagner, Jan (referee)
This work presents the family Deinotheriidae including the subfamily Chilgatherinae. Morphological differences of teeth point to anatomical differences between the genders Chilgatherium, Prodeinotherium and Deinotherium. Further, the anatomical differences of skull and postcranial skeleton of the Deinotherinae subfamily are described. The Extension of the family Deinotherium is tied to the migration routes from Africa to Asia and Europe. The Occurrence in the Czech Republic is confirmed by 2 important discovery sites. The first one is located in Horní Ves near Franzensbad where the skeleton of the species Prodeinotherium bavaricum was discovered. The second one is located near Česká Třebová and represented by the fragments of the lower jaw of the species Prodeinotherium cuvieri. The discussion focuses on the use of the lower tusks and the method of food intake.
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Changes in mid-European bat fauna along the Plio/Pleistocene boundary: denus Myotis
Trávníčková, Eva ; Horáček, Ivan (advisor) ; Wagner, Jan (referee)
This diploma thesis summarizes results of the detailed morphometric analysis of extensive fossil materials of the genus Myotis from the upper Pliocene deposits of Javoříčské caves (Czech Republic) and Urwista cave (Poland). Patterns of phenotype variation of particular fossil populations were analyzed with aid of uni- and multivariation techniques, compared with type series of fossil taxa described from MN15 site Gundersheim and a comparative series of extant European species. Nine fossil and 10 extant species were identified and further reexamined in terms of their phenotype variation and possible phylogenetic relations. The phenotype structure of fossil assemblages were compared to that of Gundersheim and extant European fauna: samples from Urwista cave show clear resemblances to the former one, those from Javoříčské cave exhibit certain similarities to the extant European fauna despite clear differences in variation patterns of particular species. Technical preparation, documentation by photographic material, measurement and statistical analysis is included in this work. Key words: bats, Pliocene, phenotype dynamics, community structure
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The Potential of Railway Stations in Trade and Tourism
WAGNER, Jan
The thesis dealt with the quality of railway stations in the Czech Republic. It was focused mainly on the evaluation of the services offerings. The main objective of the thesis was to explore the potential of railway station within the scope of the trade development and tourism. For this purpose, the railway station in the city of Tábor was chosen. The thesis contains a mapping of the given place, comparing with the foreign railway stations and a marketing research carried out among train passengers travelling with the Czech Railway company. Based on the above mentioned data, the proposals were made with the goal to improve the range of trade and tourism services offerings and so to help better perception of the Tábor railway station in the eyes of the passengers.
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Concept of species in bears (Ursidae): practical, historical, and theoretical viewpoint
Wagner, Jan ; Fejfar, Oldřich (advisor) ; Sabol, Martin (referee) ; Musil, Rudolf (referee)
The present thesis surveys topic of taxonomic diversity and phylogeny of bears (Mammalia, Ursidae) and aspects of its contextual setting under effects of changing conceptual and methodological viewpoints. This problem is studied from several perspectives. The historical perspective is represented by a critical overview of the history of specific and infraspecific classification of bears with special respect to mutual influences of this classification and theoretical concepts of species accepted in particular periods. The perspective of material approach is exemplified by a material-based study of taxonomical and phyletic status of selected Pliocene to Middle Pleistocene ursine taxa. Along with deconstruction of some traditional hypotheses this produced a model explaining species diversification in ursine bears and its discussion in terms of factual relevance of included background concepts. In the pre-evolutionary period the bear species were usually understood broadly, as incipient immanent entities, yet exhibiting obvious certain infraspecific variability. This was established using definitions of varieties (mostly not identifiable with present subspecies or infraspecific taxa) considered as unstable modes of particular species. Although, in the post-Darwinian period, the concept and taxonomic...
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Měření výkonnosti veřejných muzeí umění
Prokůpek, Marek ; Riedlbauch, Václav (advisor) ; Machek, Ondřej (referee) ; Wagner, Jaroslav (referee)
The issue of the economics of cultural institutions, their economic impact, and measurement of their performance has been paid systematic attention basically only in the past few years. PhD thesis analyses the methods of performance measurement in public art museums and creates economic models. Aim of my thesis is also to create a model for museum managers to measure the performance. Nowadays it is almost necessary to integrate performance measurement system in organization´s strategy decision making. The museum managers feel the pressure to prove that their organization is performing well by various stakeholders and we perceive the idea that multidimensional performance measures could fill the informational gap concerning performance, quality, and the artistic value of cultural programs. The mixed research method was employed in this research. Qualitative data was obtained from the questionnaire and interviews. Quantitative data was obtained from the questionnaire, annual reports and reports of The National Information and Consulting Centre for Culture (NIPOS). The aim of this study is to propose a comprehensive multidimensional model to assess art museum activities. This model takes into account the scope and character of museum´s mission. This model consists of implementation of Data Envelopment Analysis into Balanced Scorecard.
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Production single parts "HOLDER"
Wagner, Jan ; Špaček, Jindřich (referee) ; Žák, Ladislav (advisor)
The diploma thesis is elaborated within frame of masters study programme 2303T010. The work is submitting design of technology production of the drawn part – the holder. The work is based on the study of problems of the deep drawing process and related calculation was designed drawing in instrument with holder according to drawing documentation 2-5M68-12/00. The lower ejector is using for extrusion component. The drawing instrument make use of standardised components and it is solving forms of customary stool close-set on the crank drawing inclinable press LESP 63 A (producer ŠMERAL Brno, plant Trnava), with nominal tensile force 1000 kN. Drawing punch and drawing die are produced from alloyed instrumental steel 19 573, heat-worked according to drawing documentation.
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Issues of overhead costs management in a particular company
Vaňková, Andrea ; Boučková, Markéta (advisor) ; Wagner, Jaroslav (referee)
The subject of this Bachelors thesis Issues of overhead costs management in a particular company is the analysis of overhead costs management methods. It consists of the theoretical part, that includes important definitions, and practical part, which is fundamental. It describes the approaches to the overhead costs management in the company ABC Rumburk, s. r. o. Moreover, it contains a comparison of the theoretical and practical knowledge, assessment of the situation and there are given suggestions for improvement.
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